Article 87 of the Civil Code. Basic Provisions on a Limited Liability Company
1. A limited liability company is a business company,
the authorized capital of which is divided into shares; members of a limited company
are not responsible for its obligations and bear the risk of losses associated with
activities of the company, within the value of their shares.
Article 2 of the Law. Basic Provisions on Limited Companies
responsibility
1. A limited liability company (hereinafter - the company) is recognized
business company founded by one or more persons, authorized capital
which is divided into shares; members of the company are not liable for its obligations and bear
the risk of losses associated with the activities of the company, within the value of assets owned
their shares in the authorized capital of the company. Participants do not carry
responsibility for
LLC debts,
limited
their size
deposits
Member contributions
become
property
OOO
They only bear the risk
loss - loss
contributed by them
deposits
inaccuracy
titles Advantages of LLC over other organizational and legal
forms
Advantages
no need to issue and place shares
an opportunity to increase the
authorized capital
confidentiality of the conduct of business due to the absence of the need to disclose
information about your activities
the established restriction on the entry into the structure of participants of unauthorized persons, provided
the need to indicate in the charter the possibility of transferring the share of participation to third parties, which
protects the society from unauthorized change of participants
the possibility of exclusion from the company of a participant that makes it impossible or substantially
complicating the activities of the society (Article 10 of the Law)
a simpler control procedure, including the possibility of a more flexible choice of control model
and competence of the company's bodies
significantly greater than in relation to joint-stock companies, the degree of optionality of legal regulation,
providing for a limited liability company significant degree freedom
discretion in the organization of internal life LLC liability
Article 3 of the Law. Society's responsibility
1. The company is liable for its obligations with all its
property.
2. The company is not liable for the obligations of its members.
3. In case of insolvency (bankruptcy) of the company due to the fault of its participants or
the fault of other persons who have the right to give instructions binding on society, or
otherwise have the ability to determine its actions, on specified participants or
other persons in case of insufficiency of the property of the company may be assigned
subsidiary liability for its obligations.
4. Russian Federation, subjects Russian Federation and municipal
entities are not liable for the obligations of the society, as well as the society
is not responsible for the obligations of the Russian Federation, subjects of the Russian
Federation and municipalities. Authorized capital of LLC
Article 14 of the Law
is made up of the nominal value of the shares of its participants.
The size of the authorized capital of an LLC must be at least ten thousand rubles.
The authorized capital of the company determines minimum size his property guaranteeing the interests
his creditors.
The size of the share of a company participant in the authorized capital of the company is determined as a percentage or in the form
fractions. The size of the share of a member of the company must correspond to the ratio of the nominal value of its
share and authorized capital of the company.
The actual value of the share of a member of the company corresponds to a part of the value of net assets
company in proportion to the size of its share.
So, for example, when creating the authorized capital of the company was 20 thousand rubles; after a year in
successful entrepreneurial activity net assets companies grew to 200,000
rub. In this case, the par value of the share of the participant who contributed, for example, 50% of the authorized capital, will be 10
thousand rubles, and the actual value of the share will be equal to 100 thousand rubles. LLC structure
General meeting
Executive
organ
Supervisory Board
What is the nationality of the LLC, whose management bodies are dispersed in different states?
Managementcurrent
activities
General
management
activities
sole proprietorship
Observant
advice
Collegial
Observant
organ
Executive
organ
General
meeting
Wage-earners
Auditor
Auditor
Counterparties
YL
"Daughters"
or
"Mothers" General meeting
Art. 32 Laws
supreme governing body
His competence includes the most important issues of LLC life, which can not be. they were transferred to
decision of its other bodies
M.b. regular and extraordinary
Each member of the company has the number of votes at the general meeting of members of the company,
proportional to its share in the authorized capital of the company
Participants m.b. legal entities and citizens, including those not engaged in entrepreneurial
activity. Analyze paragraph 1 of Art. 7 of the Law.
limitation of the quantitative composition - no more than 50.
Art. 33 Laws
1) determination of the main directions of the company's activities, as well as making a decision on participation in
associations and other associations commercial organizations;
2) approval of the charter of the LLC, making changes to it or approving the charter of the company in a new edition,
change in the size of the authorized capital of the company, the name of the company, the location of the company (2/3);
3) formation of the executive bodies of LLC and early termination their powers, as well as decision-making
on the transfer of powers of the sole executive body of the company to the manager, approval of such
the manager and the terms of the contract with him, if ...
4) election and early termination of powers audit commission(auditor) of the company;
5) approval of annual reports and annual balance sheets;
6) making a decision on the distribution of the company's net profit among the company's participants; Competence of the general meeting of LLC
Art. 33 Laws
7) approval (adoption) of documents regulating internal activities society (internal
company documents);
8) making a decision on the placement of bonds and other issue-grade securities by the company;
9) appointment of an audit, approval of the auditor and determination of the amount of payment for his services;
10) making a decision on the reorganization or liquidation of the company (unanimously);
11) appointment liquidation commission and approval of liquidation balance sheets;
12) resolution of other issues provided for by this federal law or bylaws of the company. Regular general meeting (Article 34 of the Law)
The next general meeting of the company's participants is held within the time limits specified
the charter of the company, but not less than once a year. The next general meeting of participants
society is convened by the executive body of the society.
The charter of the company must determine the date for holding the next general meeting
members of the company, which approves the annual results of activities
society (approved annual reports and annual balance sheets). Specified
the general meeting of the company's participants must be held no earlier than two months later and
no later than four months after graduation fiscal year(begins 1
January and ends December 31). Extraordinary meeting of LLC (VOS)
Art. 35 Law
is carried out in cases determined by the charter of the company, as well as in any other cases, if
the holding of such a general meeting is required by the interests of the company and its participants.
is convened by the executive body of the company on its initiative, at the request of the board
directors (supervisory board) of the company, the audit commission (auditor) of the company,
auditor, as well as members of the company, who in the aggregate have at least one
tenth from total number votes of the members of the society.
The executive body of the company is obliged within five days from the date of receipt of the request
on the EGM of the company's participants to consider this requirement and make a decision
on holding an extraordinary general meeting of participants in the company or on refusing to
holding.
If a decision is made to conduct an EGM of the company's participants, the specified general
the meeting must be held no later than forty-five days from the date of receipt of the request
about its implementation.
In the event that a decision to conduct an EGM is not made within the established period
participants of the company or a decision was made to refuse to hold it, the EGM of the participants
society can be convened by bodies or persons requiring its holding. From judicial practice:
Z. filed a lawsuit with the Arbitration Court of the Moscow Region against E LLC to compel
hold the annual general meeting of the company in person on the 40th day from the date of entry
by virtue of a decision arbitration court in the present case, at 11 a.m., with the compilation of a list of persons
having the right to participate in the meeting on the date of entry into force of the decision of the arbitration
court in this case, notification of the founders of the general meeting by mail
and imposing the execution of the judgment on the plaintiffs. Article 36 of the Law
The procedure for convening an LLC
The body or persons convening the general meeting of participants in the company are obliged not to
later than thirty days before its holding, notify everyone
member of the society by registered mail at the address indicated in the list of participants
company, or in any other way provided for by the charter of the company.
The notice must specify the time and place of the general meeting.
members of the society, as well as the proposed agenda.
Any member of the company has the right to make proposals for inclusion in the agenda
general meeting of participants of the company additional questions no later than
fifteen days prior to the event. The right to make proposals to the agenda of the general meeting of participants
(shareholders, members)
Offers
on inclusion in
agenda
general
meetings
participants
OOO
Art. 36 OOO
Any
participant
societies
Not later
than 15 days
before the
Additional
questions Conditions necessary for the inclusion of issues on the agenda of the general annual
meetings (Article 53 of the LLC Law)
Terms
Ownership in the aggregate of at least 2% of voting shares
Offer received up to 30 days after the end of the financial year
(define)
AT writing indicating the name of the shareholder, the number and
categories of shares, signature
The wording of each proposed question and wording
decisions on each issue (disp) The procedure for holding a general meeting
Article 37 of the Law
The general meeting of the company's participants is held in accordance with the procedure established by the Law, the charter of the company and its
internal documents.
Before the opening of the general meeting of participants of the company, registration of the arriving participants is carried out
society.
Members of the company have the right to participate in the general meeting in person or through their representatives.
The general meeting of the company's participants opens on the date indicated in the notice of the general meeting
members of society time
The general meeting of the company's participants is opened by: the executive body, the chairman of the board
directors, the audit commission, the auditor or one of the participants
The person who opens the general meeting of the company's participants elects the chairman from among
members of the society.
The executive body of the company organizes the keeping of the minutes of the general meeting of the company's participants
(is filed in the protocol book, within 10 days a copy of the protocol is sent to all participants in the company).
Decisions are made only on agenda items communicated to LLC participants Executive body LLC
sole proprietorship
executive
organ
Manager
Collegial
executive
organ Sole executive body
Art. 40 Law
CEO, President and others
may also be elected from outside of its members. Term of office - up to five years
Only an individual can act as the sole executive body of the company
acts on behalf of the company without a power of attorney, including representing its interests and making transactions
issues powers of attorney for the right to represent on behalf of the company, including powers of attorney with the right
retrust
issues orders on the appointment of employees of the company, on their transfer and dismissal, applies
incentives and impose disciplinary sanctions
The procedure for the activities of the sole executive body of the company and the adoption of decisions by it
established by the charter of the company, internal documents of the company, as well as an agreement concluded
between the company and the person exercising the functions of its sole executive body. Collegial executive body
Article 41 of the Law
Board, directorate, etc. A member of the collegial executive body of the company can only be
an individual who may not be a member of the company.
submits to the Board of Directors an annual report, an annual financial statements about the activities of the society,
as well as proposals for the distribution of profits
informs the board of directors about the current economic activity societies
heads the activities of the board of the company (if such a body is formed in the company), including
convenes board meetings, determines their agenda within the competence established by the charter
for the board, and presides over meetings of the board;
enters into transactions on behalf of the company, opens settlement and other accounts in Russian and foreign
banks, organizes accounting, ensures the compilation and timely submission of accounting and
statistical reporting on the activities of the company to the tax authorities and state authorities
statistics, determines the information that makes up trade secret societies
claims organizational structure and the staff of the society, ensures the selection, placement, training,
certification, advanced training of the company's personnel and rational use labor
resources, hires and dismisses employees of the company, applies measures to them
incentives and impose penalties, provide employees with healthy and safe conditions labor, in
approves internal documents of the company within its competence
independently resolves all issues arising in the current economic activity of the company Board of Directors
Members of the collegial executive body of the company cannot make up more than one-fourth
members of the board of directors of the company. The person exercising the functions of the sole executive
body of the company, cannot be simultaneously the chairman of the board of directors of the company.
Article 32 of the Law
determination of the main directions of the company's activities
formation of the executive bodies of the company and early termination of their powers, as well as the adoption
decisions on the transfer of powers to a commercial organization or individual entrepreneur, approval of the terms of the contract with him
setting the amount of remuneration and monetary compensation sole executive body
company, members of the collegial executive body of the company, manager
making a decision on the participation of the company in associations and other associations of commercial organizations
appointment of an audit, approval of the auditor and the establishment of the amount of payment for his services
approval or adoption of documents regulating the organization of the company's activities (internal
company documents)
creation of branches and opening of representative offices of the company
resolving issues on the approval of transactions in which there is an interest
resolution of issues related to the approval of major transactions
resolving issues related to the preparation, convening and holding of a general meeting of participants
societies How to inherit a share in the authorized capital of an LLC? The transfer of a share in the authorized capital of an LLC by inheritance is possible
only in two cases (clause 8, article 21 of the Law)
Charter
Agreement
co-founders
Share transition is ok
inheritance is not limited
LLC charter
Participants agree
LLC to transfer the share to
deceased member's heirs
If obtaining consent
provided by the articles of association Step 1. Contact the notary at the place of opening of the inheritance with
application for acceptance of inheritance or application for extradition
inheritance certificates.
Usually, the application for acceptance of an inheritance sets out a request for a certificate.
You must have with you:
- the passport;
- information about last place residence of the testator;
- an extract from the Unified State Register of Legal Entities in relation to LLC; An extract from the Unified State Register of Legal Entities can be obtained in paper form from the IFTS by paying
state duty in the amount of 200 rubles, or in electronic format on the site www.nalog.ru for free in the section
"Electronic services: Providing information from the Unified State Register of Legal Entities / EGRIP about a specific legal entity / individual
businessman in uniform electronic document"(Clause 1, Article 7 of the Law of 08.08.2001 N 129-FZ; Letter of the Federal Tax Service of Russia dated
08/11/2015 N GD-4-14/).
- certificate of death of the testator;
- will (if any);
- a document confirming the relationship with the testator (birth certificate, certificate of conclusion
marriage);
- a copy of the charter of the LLC;
- title document of the testator for a share in the LLC;
- report on the market value of the testator's share;
- certificate of the company on payment of the share by the testator;
- list of LLC members.
The requirements for documents are contained in sect. 2 methodological recommendations, approved at a meeting of the Coordination and Methodological Council of the notary chambers of the Southern Federal District, S-K Federal District, Central Federal District of the Russian Federation on May 28 - 29, 2010. Step 2. Notify the LLC in writing of your intention
become a member of the society.
The notification (application) is drawn up in any form.
If the charter does not restrict the right to transfer a share to heirs, then the share is considered
belonging to the heirs from the date of the opening of the inheritance. The heir becomes
a member of the company, that is, all rights are transferred to him, certified by a share in
authorized capital, including the right to participate in the management of the affairs of the company (clause 4 of article 1152
Civil Code of the Russian Federation).
However, despite this, until the receipt of a certificate of the right to inheritance and
state registration changes in the Unified State Register of Legal Entities, the composition of the company's participants will
indefinite. Therefore, in this case, a trustee can manage the share.
manager (Article 1173 of the Civil Code of the Russian Federation). The charter of an LLC may provide for obtaining the consent of its
participants to transfer the share to the heirs, therefore, in order to register the rights to a share in an LLC
appropriate consent must be obtained. Consent is considered received if all members of the company within 30 days or
other period specified by the charter from the date of receipt of the application, they will submit written
statements of consent to the transfer of the share to the heir or during this period not
provide a written waiver of such consent. The corresponding appeal to
the company can be directed by the heir (heirs) of the deceased participant
society both before the expiration of the period of acceptance of the inheritance, and after.
When there is no need for trust management of a share, the application of the heir for
obtaining consent, it is recommended to send to the society after obtaining a certificate
on the right to inheritance for a share (clause 1.4 of the Methodological Recommendations).
If consent is refused, the heir, on the basis of a certificate of the right to
inheritance to share, in accordance with par. 2 p. 1 art. 1176 of the Civil Code of the Russian Federation, is entitled to receive
the actual value of the inherited share or part corresponding to it
property. Step 3. Get a Certificate of Inheritance.
As a rule, it is issued six months after the death of the testator.
(Article 1163 of the Civil Code of the Russian Federation). It will indicate the transfer of a share in an LLC to an heir in the manner
inheritance.
For the issuance of a certificate of the right to inheritance, a state duty is paid (or
notary fee) in the amount of:
- 0.3 percent of the value of the inherited property, but not more than 100,000 rubles. - for issuing
certificates of the right to inheritance by law and by will to children, including
adopted, spouse, parents, full brothers and sisters of the testator;
- 0.6 percent of the value of the inherited property, but not more than 1,000,000 rubles. - per
issuance of a certificate to other heirs (clause 22 clause 1 article 333.24 of the Tax Code of the Russian Federation).
It will also be necessary to pay the notary the cost of legal and technical work.
nature, which, for example, in Moscow is 3000 rubles. Step 4. Register the changes in the Unified State Register of Legal Entities.
Prepare a notary application for amendments to the Unified State Register of Legal Entities and submit to
registration authority ( tax office) at the location of the LLC. To the statement
attach a certificate of inheritance, if necessary, a document of consent
participants of an LLC for the transfer of a share to an heir and, possibly, other documents, a list
which it is recommended to clarify with the tax authority (clause 16, article 21 of the Law of 08.02.1998 N
14-FZ; paragraph 2 of Art. 17 of the Law of 08.08.2001 N 129-FZ).
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Description of the presentation on individual slides:
1 slide
Description of the slide:
2 slide
Description of the slide:
Commercial organizations Business partnerships and companies are commercial organizations with authorized (share) capital divided into shares (contributions) of founders (participants). Partnerships are predominantly associations of persons, and companies - associations of capital. The partnerships include a general partnership and a limited partnership, the companies include a limited liability company, an additional liability company and a joint-stock company.
3 slide
Description of the slide:
General partnership a partnership is recognized, the participants of which (general partners), in accordance with the agreement concluded between them, are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with their property
4 slide
Description of the slide:
A limited partnership is a partnership in which, along with the participants who carry out entrepreneurial activities on behalf of the partnership and are liable for the obligations of the partnership with their property (general partners), there are one or more participants - contributors (limited partners) who bear the risk of losses associated with the activities of the partnership , within the limits of the amounts of contributions made by them and do not take part in the implementation of entrepreneurial activities by the partnership
5 slide
Description of the slide:
A limited liability company (LLC) is a company founded by one or more persons, the authorized capital of which is divided into shares determined by the constituent documents of the size. Members of a limited liability company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions
6 slide
Description of the slide:
An Additional Liability Company (ALC) is a company founded by one or more persons, the authorized capital of which is divided into shares of sizes determined by the constituent documents; the participants in such a company jointly and severally bear subsidiary liability for its obligations with their property in the same multiple for all to the value of their contributions, determined by the constituent documents of the company
7 slide
Description of the slide:
A joint stock company (JSC) is a company whose authorized capital is divided into a certain number of shares; members joint-stock company(shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their shares
8 slide
Description of the slide:
An open joint stock company has the right to make an open subscription for the shares it issues, its shareholders have the right to alienate their shares without the consent of other shareholders. The maximum number of shareholders of an open joint stock company is not limited. Every year it is obliged to publish for general information the annual report, balance sheet, profit and loss account, as well as other information. The size of the authorized capital of an open joint stock company must be at least a thousand times the amount of the minimum wage.
9 slide
Description of the slide:
A closed joint stock company distributes shares exclusively among the founders or among a predetermined circle of persons. Shareholders of a closed joint stock company have the pre-emptive right to acquire shares sold by other shareholders of this company. The maximum number of shareholders of a closed joint stock company must not exceed fifty. A closed joint stock company may be required to publish data on its activities in cases established by federal body executive power governing the securities market. The size of the authorized capital of a closed joint stock company must be at least one hundred times the amount of the minimum wage.
10 slide
Description of the slide:
Non-Profit Organizations Consumer cooperatives are organizations whose members have pooled their property shares to meet their material and other needs. To the number consumer cooperatives include housing construction, garage, dacha and other cooperatives. Public and religious organizations are voluntary associations of citizens united on the basis of their common interests to satisfy spiritual or other non-material needs. Religious organizations are distinguished by the fact that they are created for the joint confession and dissemination of faith and have the following features: the presence of religion; performing divine services, other religious rites and ceremonies; teaching religion and religious education of their followers.
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The concept of LLC A limited liability company is a business company established by one or more legal entities and / or individuals, the authorized capital of which is divided into shares; the participants of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares in the authorized capital of the company.
slide 3
Economic meaning LLC is a commercial organization, that is, an organization that pursues profit as the main goal of its activities and distributes the profits among participants In private economic practice, an LLC is the most popular organizational and legal form among commercial organizations. Unlike a joint-stock company, profits can be divided among the company's participants not only in proportion to their shares in the authorized capital of the company, but also in other ways in accordance with the company's Charter (if a different procedure is provided for by the Charter). Unlike participants in a joint-stock company, a participant in an LLC can not only sell his share in the authorized capital of the company, but also withdraw from the company, demanding payment of the value of part of the property
slide 4
slide 5
The legislative framework LLC activity of LLC is regulated by the Civil Code of the Republic of Belarus and the Law of the Republic of Belarus “On Business Companies”. A feature of the Belarusian legislation is that one special law regulates the activities of several organizations at once - legal forms: OJSC, CJSC, LLC and ALC. An LLC cannot have more than 50 founders. An LLC with one participant cannot be registered in the Republic of Belarus. One owner is a unitary enterprise (UE) or a private unitary enterprise (PUE) according to the laws of the Republic of Belarus. LLC can be the founder of a unitary enterprise whose property is owned economic society- the founder, and belongs unitary enterprise on the right of economic management. At the same time, the UE, established by the LLC, is liable for its obligations with all the property belonging to it.
slide 6
Company name of an LLC In the Republic of Belarus, prior to the registration of an LLC, it is necessary to coordinate its name. This name must be agreed in accordance with the procedure established by law
Slide 7
What should be reflected in the charter of an LLC data of the participants in the company the size of the authorized capital information on the size of the shares in the authorized capital of the LLC of each of the participants the size, composition, timing and procedure for making contributions to the authorized capital by the participants of the limited liability company charter fund of this company information about the management bodies of the company: composition, competence of the management bodies of the LLC describe the procedure for the management bodies of the LLC to make decisions, include a number of issues, decisions on which are made unanimously or by a qualified majority of the votes of the participants in the LLC indicate the body of the company whose competence includes issues of creation and liquidation of representative offices or branches describe the procedure for the withdrawal of LLC participants from this company or the procedure for expelling a participant from the company describe the procedure for selling a share or part of a share in the authorized capital to another person
Slide 8
Founders of an LLC In the Republic of Belarus, the founders of an economic company after the state registration of an LLC and the creation of an LLC become participants in the economic company. The establishment of a Belarusian LLC is carried out by the decision of its founders, which is taken before the founding meeting by concluding a written agreement or signing a protocol. The agreement on the establishment of an LLC (or protocol) determines the procedure for the implementation by the founders joint activities to create a society Approximate charter OOO
Slide 9
Authorized fund (authorized capital) LLC. A charter fund is being formed in Belarusian business companies. It consists of contributions (shares) of the participants, which determine the minimum amount of property of the LLC. Composition of contributions to the statutory fund: money, securities, other things or property rights or other rights having a monetary value. Belarusian legislation introduces a number of restrictions: 1) The property contributed to the charter capital of an LLC must be necessary and suitable for use in the activities of this company; According to the legislation of the Republic of Belarus, the monetary valuation of a non-monetary contribution to the authorized capital of an LLC is subject to examination and is carried out in the manner prescribed by the legislation of Belarus and is necessary in any case. In fact, the size of the authorized capital may increase by an amount less than originally expected.
slide 10
LLC management, general meeting of LLC in Belarus there is a three-level system of LLC management: 1) general meeting of LLC participants 2) board of directors of LLC 3) executive bodies (sole and collegiate) LLC supreme body LLC management is the general meeting of the company's participants. In Belarusian LLCs, the decision of the general meeting of participants can be made by absentee voting (by poll) without the direct presence of persons entitled to participate in the meeting. The procedure for conducting absentee voting is determined by the constituent documents of the LLC or the local normative act (internal document society). There are issues that cannot be resolved by absentee voting.
slide 11
Board of directors and executive bodies of an LLC Election of the board of directors of an LLC is allowed both by simple voting and by "cumulative" voting. The Belarusian legislation regulates the work of the board of directors in more detail and strictly. In approaches to the activities of executive bodies, the formation of both sole and sole and collegiate bodies is allowed. The competence of the executive bodies is formed according to the residual principle, there is accountability of the executive bodies general meeting LLC and the board of directors, both early termination of powers and suspension of powers of executive bodies are allowed. In Belarusian LLCs, the sole executive body is called a director or CEO In Belarusian LLCs, the rule is very strict: a person acting as the sole executive body of the company, or a person heading the collegial executive body of the company, is not entitled to be a member of the board of directors. These persons may attend meetings of the board of directors and make proposals.
slide 12
Withdrawal of a member from an LLC, exclusion of a member of an LLC The legislation contains an imperative norm allowing a member of a company to leave this company at any time, regardless of the consent of its other members. Belarusian legislation protects the interests of the withdrawing participant to a greater extent, the participant can indicate the date of withdrawal in the application, but not earlier than the date of filing the application, the withdrawing participant is determined a part of the profit, If the participant of the company grossly violates his obligations and by his actions (inaction) interferes with the activities of the company (significantly complicates it) , then such a participant may be expelled from the company in a judicial
slide 13
LLC BELARUSNAFTA is organized on the basis of the intellectual resources of its staff and has years of experience in oil refining. The main activity of the organization is the processing of hydrocarbons at oil refineries of the Republic of Belarus and the sale of petroleum products. 1. Purchase of raw materials (oil, gas condensate) from the Russian Federation, Kazakhstan, Turkmenistan on the terms of the terminals of oil refineries of Naftan OJSC, Novopolotsk, MNPZ OJSC, Mozyr. 2. Processing at the refinery: 3. Supply of petroleum products. Petroleum products are exported and domestic market, as well as to the free trade zone market Main oil products: - Normal-A80 - AI-92 - AI-95 - Diesel fuel EN590 - Fuel oil - Road, roofing, construction bitumen Legal address: Republic of Belarus, 220030, Minsk, st. Internatsionalnaya, 11A, room 31 EXAMPLES LLC
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SiVashTrade LLC The SiVashTrade LLC supplies high-quality wood products grown in the northern regions of Russia. Production facilities located in the Arkhangelsk region are equipped with modern high-tech lines. The technology involves strict control at all stages of production, from the selection of raw wood and drying, to processing and sorting finished products. All products are certified and comply with GOST and TU. Address: Sovkhoznaya 38, Grodno, Grodno region, 230003, Belarus THANK YOU FOR YOUR ATTENTION!!! slide 2
Auditor's advice
Consulting services of a one-time nature: 1) Oral consultations on accounting, taxation and law. Cost of the Service: from 300 rubles 2) Written consultations on accounting, taxation and law. Cost of the Service: from 500 rubles3) Drawing up requests on your behalf to the tax authority. Cost of the Service: from 500 rubles 4) Preparation of written objections to acts of tax audits and complaints to a higher tax authority. Cost of the Service: from 3,000 rubles
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Consulting services on a subscription basis: 1) current consulting on accounting, taxation and law 2) drafting requests on your behalf to the tax authority 3) drafting written objections to tax audit reports and complaints to a higher tax authority 4) assistance in drafting claims for tax disputes to the arbitration court 5) provision of a weekly review of new regulations in the field of taxation, accounting and law
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6) provision of a monthly review of arbitration practice in tax disputes 7) quarterly provision information letters, prepared by ConsultingLight Company LLC, based on materials audits with generalization typical violations in the field of accounting, taxation and law Cost of Services: from 2,000 rubles per month
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Oral or written consultation (legal opinion) Oral or written consultation - a detailed answer to the client's question, taking into account the specific business transaction of the client. The client is provided with a detailed answer based on the norms of the law, taking into account the established practice of law enforcement, including arbitration practice, and the expert's professional experience. As part of a lawyer’s consultation, the client’s issue can be clarified, situational modeling, analysis of the client’s business operations directly or indirectly related to the resolution of the issue, analysis of the client’s documents necessary for the correct and complete resolution of the issue. Oral or written consultation of the auditor is provided on the following issues:
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1. Accounting organization As part of an oral or written legal consultation on accounting clients of ConsultingLight Company LLC will receive comprehensive information on the procedure for recording various business transactions in accounting, such as transactions with fixed assets, intangible assets, materials, financial investments, credits and loans, liabilities denominated in foreign currency, and others. 2. Taxation of the organization's activities (VAT, personal income tax, income tax, USNO, UTII, transport tax, corporate property tax, contributions to non-budgetary funds) As part of an oral or written consultation, clients of ConsultingLight Company LLC will receive complex analysis tax consequences a business transaction, for example, both in terms of income tax and value added tax - when performing an asset acquisition transaction; as in terms of income tax individuals, and in terms of calculating and paying insurance premiums - when making payments to an individual.
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3. Tax control and liability for tax offenses When applying for oral or written advice on tax control and liability for tax offenses, clients of ConsultingLight Company LLC will receive prompt legal support during in-house and field tax audits, as well as in the implementation of proceedings on other tax offenses of the client. 4. Labor and civil legislation in terms of reflection in accounting, tax consequences labor relations with employees, such as concluding and terminating employment contract, granting holidays, labor discipline, material liability employees, the order of secondment of employees and others.
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5. Application of cash register equipment (CRE) When applying for oral or written advice on the use of cash register equipment, clients of ConsultingLight Company LLC will receive information on the procedure for making cash payments when selling goods, performing work or providing services, about rules for the use of cash registers (CRE), forms strict accountability, and when paying a single tax on imputed income - other documents confirming the receipt of cash. 6. Applications of civil law on legal entities ah and individual entrepreneurs The result of oral or written consultation will be information provided to the client of ConsultingLight Company LLC on the procedure for creating, reorganizing, liquidating legal entities, on amending the organization's constituent documents, on submitting information to the Unified State Register of Legal Entities (EGRLE ), not related to the introduction of amendments to the constituent documents of a legal entity, as well as on the procedure for registration and termination of the activity of an individual entrepreneur.
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7. Occurrence, change, termination, enforcement of obligations By virtue of an obligation, one person (debtor) is obliged to perform a certain action in favor of another person (creditor), such as: transfer property, perform work, pay money, etc., or abstain from a certain action, and the creditor has the right to demand from the debtor the performance of his obligation. Obligations must be performed properly in accordance with the terms of the obligation and the requirements of the law, other legal acts, and in the absence of such conditions and requirements - in accordance with the customs of business transactions or other usually imposed requirements. Fulfillment of obligations may be secured by a penalty, pledge, retention of the debtor's property, surety, bank guarantee, deposit and in other ways, statutory or by agreement. The debtor is obliged to compensate the creditor for losses caused by non-performance or improper performance of the obligation.
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8. Contractual obligations (purchase and sale, contract, paid services, rent, etc.) contracts, contracts for the performance of R&D, simple partnerships, commissions, agency services, transportation, transport expeditions and others. 9. Rights of ownership and other real rights Private, state, municipal and other forms of ownership, as well as the right of economic management, the right operational management, easements and other rights in rem are the subject of inquiries from clients of ConsultingLight Company LLC. As part of the legal consultation, clients are also provided with information on the acquisition, termination or protection of property rights and other real rights to property.
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10. Applications of the law on foreign exchange control foreign economic activity. Due to the peculiarities of the requirements of the national currency legislation, a Russian participant in foreign economic activity may be held administratively liable regardless of his good faith. Oral or written consultation of the lawyers of ConsultingLight Company LLC on the procedure for applying the legislation on currency regulation and currency control will help to avoid such a development of events. The service is provided in accordance with the terms of reference of the client, subject to the preliminary provision of the necessary documents. Legal advice can be provided both orally and in writing. The duration of an oral consultation is calculated in full hours and is at least one hour. The minimum time for preparing a written consultation with a specialist is 2 hours.